Diseño de un sistema de costos por órdenes de producción para el taller Morony en el cantón Otavalo
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Date
2019
Journal Title
Journal ISSN
Volume Title
Publisher
PUCE - Ibarra
Abstract
El Taller Artesanal Morony ubicado en la cuidad de Otavalo, se dedica a la elaboración de collares artesanales basado en semillas de tagua, los cuales son provenientes de la costa y orienta, donde su diversidad hace llamativo a las personas que consumen de este producto artesanal. Una de las desventajas del taller Morony es que no cuenta con un sistema contable que le permita organizar, verificar y analizar transacciones diarias, por lo que surge la necesidad de establecer un sistema de costos, como también los beneficios sociales y obligaciones que tiene el empleador con sus trabajadores que le permita un correcto funcionamiento al taller de acuerdo a las normas y leyes vigentes del país. El presente proyecto de investigación tiene como título Diseño de un Sistema de Costos por órdenes de producción para el Taller Morony en el Cantón Otavalo, cuyo objetivo principal fue conocer la situación actual en el área de costos, producción y procesos con el fin de aportar con costos más eficientes y reales para la toma de decisiones. Para esta propuesta de estudio se aplicó métodos inductivo-deductivos, analítico-sintético que fueron útiles para realizar un diagnóstico sobre el manejo del costo del taller, así como también las encuesta, las entrevistas y la ficha de observación, fueron útiles para esta investigación. Como principal conclusión se señala que el sistema de Costos por órdenes de producción, permitió visualizar las actividades productivas como también las cantidades que deben ser utilizadas para cada orden de producción, con el fin de determinar costos eficientes a cada unidad producida. Finalmente se puede deducir que es necesario el sistema contable y de costos por órdenes de producción para el Taller Morony, ya que le permitirá realizar el registro diario de las operaciones que se ocasionan en el negocio, así como la correcta determinación de precios de sus productos permitiéndole al taller permanecer en el mercado.
The Morony Craft Workshop located in the city of Otavalo, is dedicated to the elaboration of handmade necklaces based on tagua seeds, which come from the coast and orientates, where its diversity makes people who consume this product attractive. artisanal One of the disadvantages of the Morony workshop is that it does not have an accounting system that allows it to organize, verify and analyze daily transactions, which is why there is a need to establish a cost system, as well as the social benefits and obligations of the employer. with its workers that allows a correct operation to the workshop according to the norms and laws in force in the country. The present research project has the title Design of a Cost System for production orders for the Morony Workshop in Cantón Otavalo, whose main objective was to know the current situation in the area of costs, production and processes in order to contribute with more efficient and real costs for decision making. For this study proposal we applied inductive-deductive, analytical-synthetic methods that were useful to make a diagnosis about the cost management of the workshop, as well as the surveys, the interviews and the observation file, were useful for this investigation. The main conclusion is that the cost system for production orders allowed to visualize the productive activities as well as the quantities that should be used for each production order, in order to determine efficient costs for each unit produced. Finally, it can be deduced that the accounting and cost system for production orders for the Morony Workshop is necessary, since it will allow you to make the daily record of the operations that are caused in the business, as well as the correct determination of prices of its products allowing the workshop to remain in the market.
The Morony Craft Workshop located in the city of Otavalo, is dedicated to the elaboration of handmade necklaces based on tagua seeds, which come from the coast and orientates, where its diversity makes people who consume this product attractive. artisanal One of the disadvantages of the Morony workshop is that it does not have an accounting system that allows it to organize, verify and analyze daily transactions, which is why there is a need to establish a cost system, as well as the social benefits and obligations of the employer. with its workers that allows a correct operation to the workshop according to the norms and laws in force in the country. The present research project has the title Design of a Cost System for production orders for the Morony Workshop in Cantón Otavalo, whose main objective was to know the current situation in the area of costs, production and processes in order to contribute with more efficient and real costs for decision making. For this study proposal we applied inductive-deductive, analytical-synthetic methods that were useful to make a diagnosis about the cost management of the workshop, as well as the surveys, the interviews and the observation file, were useful for this investigation. The main conclusion is that the cost system for production orders allowed to visualize the productive activities as well as the quantities that should be used for each production order, in order to determine efficient costs for each unit produced. Finally, it can be deduced that the accounting and cost system for production orders for the Morony Workshop is necessary, since it will allow you to make the daily record of the operations that are caused in the business, as well as the correct determination of prices of its products allowing the workshop to remain in the market.
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Keywords
Costos, Inductivo, Deductivo